SCHEDULES

C1SCHEDULE 5 Landfill Tax

Annotations:
Modifications etc. (not altering text)

F1Part VIII Secondary liability: controllers of landfill sites

Annotations:
Amendments (Textual)
F1

Sch. 5 Pt. VIII paras. 48-61 added (28.7.2000 with effect in relation to taxable disposals made on or after 28.7.2000) by 2000 c. 17, s. 142(3)(4), Sch. 37

Reviews

59

Section 54 of this Act shall apply to a decision of the Commissioners under this Part of this Schedule—

a

that a person is a controller,

b

that a person is liable under this Part of this Schedule to pay any amount (including a penalty under paragraph 60 below),

c

that a person is not entitled under this Part of this Schedule to an allowance, or

d

as to the amount of any liability or any allowance under this Part of this Schedule,

as it applies to the other decisions of the Commissioners specified in subsection (1) of that section.